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[Cites 0, Cited by 0] [Section 21(2)] [Section 21] [Entire Act]

State of Sikkim - Subsection

Section 21(2)(b) in Sikkim Sales Tax Act, 1983

(b)it is filed within forty five days of the date of passing of the orders as aforesaid or 30 days from the date on which the demand, if any, for tax or penalty is served or deemed to have been served on the dealer, whichever is later: